Helena v. Hornor
Supreme Court of Arkansas
Appeal from Phillips Circuit Court. Grant Green, Jr., Judge. 1. The lots belonged to a municipal corporation, and were not subject to taxation. They were “public property,” and whoever insists upon a forfeiture of such property must show by proper averment that it is of such a character as to subject it to taxation.
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Appeal from Phillips Circuit Court. Grant Green, Jr., Judge. 1. The lots belonged to a municipal corporation, and were not subject to taxation. They were “public property,” and whoever insists upon a forfeiture of such property must show by proper averment that it is of such a character as to subject it to taxation. Cooley, Taxation, 172, 173. 2. What is supposed to be section 1 of the act of January 10, 1857, is found in Gantt’s Digest as section 4117, and the only liberty taken by the digester, was to add the word “ any ” before the word “act ” where the latter first occurs. But the…
1Opinion of the CourtWood, J.
This is an action of ejectment brought by the city of Helena for certain lots deeded to the city by Edward Fitzgerald in 1873. The answer pleads two years adverse possession under a tax deed executed by the commissioner of State lands in 1888, conveying the lots in controversy, which lots the State had acquired by a forfeiture and sale for the non-payment of the taxes of 1885. The deed was in regular form, and. made an exhibit to the answer. Demurrer to the answer overruled, appellant resting, judgment was rendered for appellee, from which an appeal was duly prosecuted.
Appellant’s counsel…
2Cases cited4 opinions
- City of Fort Smith v. McKibbinSupreme Court of Arkansas · 1883
- Sims v. CumbySupreme Court of Arkansas · 1890
- Douglass v. FlynnSupreme Court of Arkansas · 1884
- Kelso v. RobertsonSupreme Court of Arkansas · 1888
3Cited by16 opinions
- Carpenter v. SmithSupreme Court of Arkansas · 1905
- Clarke v. School District No. 16Supreme Court of Arkansas · 1907
- Chavis v. HenrySupreme Court of Arkansas · 1943
- Hempstead County v. HarknessSupreme Court of Arkansas · 1905
- Finley v. HoganSupreme Court of Arkansas · 1895
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